The James name, attached to the highest paid basketballer in the world, was valued at US$42 million 2014.
That is how much more James earned off-the-court compared to the average top-ten-earner in his competition.
"King James", named the NBA's most valuable player four times, earned $US57 million ($65 million) in the past year from endorsements for companies such as McDonald's, Coca-Cola and Nike.
He made a tidy $US30 million ($34 million) this year when Apple signed a deal with Beats Electronics, a brand he promoted in return for a small stake. 
Forbes had ranked Woods as the world's top athlete brand since 2008.
But his earnings tumbled because games producer Electronic Arts decided against making a 15th Tiger Woods PGA Tour game. His brand is worth an estimated US$41 million, a million less than James.
Rounding out the top five were Swiss tennis player Roger Federer (3), US golfer Phil Mickelson (4), and Indian cricketer Mahendra Singh Dhoni (5). 
Mickelson picked up sponsorship bonuses for winning his first British Open while Dhoni made a lucrative bat sponsorship switch from Reebok to Spartan Sports. 
Nike was named the top business brand, with Forbes estimating that the $US71 billion ($81 billion) brand would be worth only $US52 billion ($60 billion) with another name. 
The Olympics was the number one event brand based on revenue per event day, while the New York Yankees (baseball) were named the biggest team brand. 
The top 10 biggest athlete brands in world sport and their value in 2014:
1. LeBron James - US$42 million
2. Tiger Woods -US$41 million
3. Roger Federer - US$36 million
4. Phil Mickelson - US$33 million
5. Mahendra Singh Dhoni - US$23 million
6. Usain Bolt - US$22 million)
7. Cristiano Ronaldo - US$19 million
8. Kobe Bryant - US$17 million
9. Lionel Messi - US$14 million
10. Rafael Nadal - US$11 million